Transfer Pricing in the Holdings

Serdyukova Natalya V. ()
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Serdyukova Natalya V.: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 3, 107-116

Abstract: The article author examines the topical issue of the transfer pricing in the Russian holding companies. She looks into two draft Federal laws issued by the Ministry of Finance and the Ministry of Economic Development in order to cope with the problem. The article author examines the experience gained by the overseas experts in dealing with the transfer pricing issues and focuses her attention on the issue of concreteness associated with the price determination process that is launched when the advance pricing agreement is concluded. The article author suggests that critical assumption-based methodology be used in order to make the transfer pricing change forecasts more accurate.

Keywords: transfer pricing; monitoring of transfer pricing; advance pricing agreement; double taxation (search for similar items in EconPapers)
JEL-codes: F23 F36 F38 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100310:p:107-116

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